No, there is no minimum threshold for reporting. The Taxonomy does not specify which reporting framework is used, and thus allows flexibility to adapt to the national context, providing that the compliance with criteria and thresholds can be assessed for the holding level as appropriate for the investment.
Corporates get ready for the EU Taxonomy compliance
September 2020
As of 1st January 2022 the following market participants in the EU need to be compliant with the EU Taxonomy regulation
(a) Financial market participants that make financial products available; insurers, fund managers, issuers, especially issuers in respect of financial products or corporate bonds that are made available as environmentally sustainable
(b) Companies which are subject to the obligation to publish a non-financial statement or a consolidated non-financial statement pursuant to Article 19a or Article 29a of Directive 2013/34/EU of the European Parliament and of the Council i.e. all publicly listed companies and large corporates with more than 500 staff, or turnover of more than EUR 40million and balance sheet of more than EUR 20 million.
Photo by Paul Fiedler on Unsplash
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